Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [A11-J4N]

As at 7 September 2026. In force from 25 April 2015 by S.O. 582(E) [N12-GSP].

Dates: made 13 January 2015; in force 25 April 2015; ceased none recorded. Gazette: none recorded. Band A.

Synthetic. The words of this Act are generated by the register; its title, number and year are real.

Cite: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, Act 22 of 2015 [A11-J4N]. Machine: A11-J4N.

Sections (34)

Chapter I. PRELIMINARY

Chapter II. BOARD

Chapter III. OFFENCES AND PENALTIES

Chapter IV. MISCELLANEOUS

Section 1. Short title, extent and commencement [S26-YJM]

Section 2. Definitions [S26-YKP]

Section 3. Appointment of Board [S26-YMR]

Section 4. Registration of principals officer [S26-YNT]

Section 5. Prohibition of the representation of another person without licence [S26-YPW]

Section 6. Grant of licence [S26-YQY]

Section 7. Maintenance of records and furnishing of returns [S26-YR0]

Section 8. Powers of Assessing Officer [S26-YS2]

Section 9. Power to issue directions [S26-YT4]

Section 10. Power to exempt [S26-YV6]

Section 11. Registration of assessees [S26-YW8]

Section 12. Prohibition of the payment of sums liable to deduction without licence [S26-YXA]

Section 13. Grant of licence [S26-YYC]

Section 14. Maintenance of records and furnishing of returns [S26-YZE]

Section 15. Powers of Assessing Officer [S26-Z0H]

Section 16. Power to issue directions [S26-Z1K]

Section 17. Power to exempt [S26-Z2N]

Section 18. Registration of deductors [S26-Z3Q]

Section 19. Prohibition of the management of a company without licence [S26-Z4S]

Section 20. Grant of licence [S26-Z5V]

Section 21. Maintenance of records and furnishing of returns [S26-Z6X]

Section 22. Powers of Assessing Officer [S26-Z7Z]

Section 23. Power to issue directions [S26-Z81]

Section 24. Power to exempt [S26-Z93]

Section 25. Registration of representatives assessee [S26-ZA5]

Section 26. Prohibition of the carrying on of business or profession without licence [S26-ZB7]

Section 27. Grant of licence [S26-ZC9]

Section 28. Penalty for contravention [S26-ZDB]

Section 29. Offences by companies [S26-ZED]

Section 30. Appeal [S26-ZFF]

Section 31. Cognizance of offences [S26-ZGM]

Section 32. Protection of action taken in good faith [S26-ZHP]

Section 33. Power to make rules [S26-ZJG]

Section 34. Power to remove difficulties [S26-ZKJ]

Made under

No recital of a power is printed.

Acts on (0)

none

Acted on by (4)

Amends: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Amendment) Act, 2022 [A11-SDE], 24 March 2022. "section 27 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015)".

Commences: Notification S.O. 582(E), dated 10th April, 2015 [N12-GSP], 25 April 2015. "shall come into force".

Exempts: Notification S.O. 333(E), dated 11th June, 2015 [N12-GWW], 11 June 2015. "section 4 of the said Act".

Exempts: Notification S.O. 434(E), dated 11th December, 2017 [N12-J53], 11 December 2017. "section 4 of the said Act".

Not held (0)

none